CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets (2008)

CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board. It provides professionals with a practical reference resource by selectively combining information from the official text of these statements, along with information drawn from the rules and releases of the SEC, consensuses of the FASB s Emerging Issues Task Force and the International Financial Reporting Committee, and lessons learned from leading accounting practitioners.